![]() |
Patricia Mock, Deloitte tax director, comments: “It is interesting that the Government’s recently proposed pension changes have been included in the Taxation of Pensions Bill, rather than being added to a Finance Bill. No doubt this is to allow proper time for debate, so that the changes can be enacted before Parliament ends before the General Election. A key provision is that the 55% tax charge that applies to certain lump sum death benefits from pensions would be abolished from 6 April 2015 for those aged under 75 at death, and reduced to 45% for those who died aged 75 or over. “This change appears to apply to payments made after from 6 April 2015, not deaths after this date. So survivors of those who die before that date should think about deferring payments so that they can take advantage of the changes. However, the proposal to exempt dependant’s pensions from drawdown arrangements from tax, where the deceased died before reaching 75, has not been included in the Bill, so this may appear in the next Finance Bill.” |
|
|
|
Capital excellence in the capital - S... | ||
London - Negotiable |
Life Reinsurance Associate - Bermuda | ||
Bermuda - Negotiable |
Life Reinsurance Director - Bermuda | ||
Bermuda - Negotiable |
Scotland - the price is right! | ||
Scotland / hybrid 2-3 dpw office-based - Negotiable |
Projects Actuary | ||
South East / hybrid 1-2 dpm office-based - Negotiable |
Technical Business Analyst - Internat... | ||
Bermuda - Negotiable |
Senior Pensions Manager - Assurance | ||
Flexible / hybrid 2-3 days p/w office-based - Negotiable |
Head of Pricing | ||
London - Negotiable |
Consultancy Bonanza! | ||
UK-wide / London / hybrid - Negotiable |
Service Delivery Manager - Pensions | ||
Scotland / remote / 2 dpm in the office - Negotiable |
Life Actuarial Student – Risk | ||
Glasgow / hybrid 2 dpw office-based - Negotiable |
ALM Strategy Specialist | ||
Bermuda - Negotiable |
Senior Casualty Reinsurance Actuary | ||
London - £140,000 Per Annum |
Senior Pensions Administrator - Midlands | ||
Birmingham / hybrid - Negotiable |
Senior Pensions Administrator - Scotland | ||
Scotland / hybrid 2 days per month office-based - Negotiable |
Investment Analyst | ||
South East / hybrid - Negotiable |
International Capital Management Actuary | ||
Bermuda - Negotiable |
VP Reserving Actuary | ||
London - £150,000 Per Annum |
Calling all BPA analysts! | ||
North West / hybrid 50/50 - Negotiable |
Financial Planning & Analysis Actuary | ||
London/Hybrid - Negotiable |
Be the first to contribute to our definitive actuarial reference forum. Built by actuaries for actuaries.